Cumplimiento tributario en trabajadores independientes inscritos en el régimen impositivo simplificado para emprendedores y negocios populares (RIMPE), dedicados a servicios de peluquería y estética en las parroquias de Cumbayá y Tumbaco, Distrito Metropolitano de Quito, año 2024

Abstract

The investigated study aimed to analyze the level of tax compliance among self-employed workers registered under the Simplified Tax Regime for Entrepreneurs and Popular Businesses (RIMPE) who are engaged in hairdressing and beauty services in the parishes of Cumbayá and Tumbaco, located in the Metropolitan District of Quito, during the year 2024. This research responded to the need to understand the conditions under which small taxpayers manage their tax obligations, as well as the benefits and difficulties they experience within this regime. The methodological approach was quantitative with a descriptive and explanatory scope, using surveys administered to self-employed workers in the aforementioned sector. The study revealed that the level of tax knowledge among taxpayers varies. A group of respondents demonstrated intermediate knowledge, while others showed limitations in specific areas, such as regulatory provisions related to the regime. However, there was no absolute trend toward lack of knowledge, as many taxpayers managed their tax obligations either with external support or independently. Regarding sources of tax information, most taxpayers accessed the SRI website, accounting advisors, social networks, and other digital media. Although in-person training sessions were valued, they showed lower participation rates. Concerning the difficulties in fulfilling tax obligations, the main challenges identified were related to time management, use of digital platforms, and proper handling of the filing process, rather than systematic non-compliance. Additionally, it was established that a large portion of respondents believe that the RIMPE facilitates tax compliance and appreciate the opportunity to remain formal with lower costs and simplified procedures. However, not all taxpayers reported experiencing additional benefits such as access to government loans or support programs. Finally, the respondents’ recommendations pointed to the need to improve information dissemination, optimize digital tools, and continue simplifying procedures, with the aim of strengthening efficient and practical tax compliance for this sector.